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Showing 1321–1330 of 15061 articles for “Art. 6 mars 2012”
The right of disclosure provided for in articles 64 A and 65 is extended to customs officials responsible for the recovery of all sums collected in accordance with the procedures laid down by this Cod…
I.-Without prejudice to the application of the provisions of articles 60 to 60-10, 61, 62, 63, 63 bis, 63 ter and 64, in order to establish customs offences, if the penalty incurred is equal to or gre…
Customs officers may, at any time, inspect goods, means of transport and persons in or moving around the following areas and places: 1° The land area within the customs radius defined in article 44 ;…
…aint against his person, he may not be heard in accordance with the procedures laid down in Article 67 F.
For the purposes of inspecting goods placed under customs supervision pursuant to Article 134 of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down…
Where there are serious indications that a person is carrying narcotics concealed in his or her body, customs officers may subject the person to medical screening tests after first obtaining the perso…
With the exception of those carried out in the places mentioned in 2° and 3° of article 60-1, excluding the surroundings of these places, visiting rights may only be implemented in the same place for…
…r is informed that he may request to benefit from the written communication provided for in Article 67 D. The date, time and content of the oral communication referred to in the first paragraph of thi…
The taxpayer is informed of the reasons for and the amount of the tax due by any official of the customs and excise administration. They are invited to make their observations known.He is also informe…
If the taxpayer asks to be notified in writing, the tax authorities will hand-deliver a signed copy or send the taxpayer by registered letter with acknowledgement of receipt or by electronic means, in…
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